Statutory Residence Test - HM Revenue & Customs

The statutory residence test
Second automatic overseas test
1.6 You were resident in the UK for none of the three tax years preceding the
tax year, and you spend fewer than 46 days in the UK in the tax year.
Third automatic overseas test
1.7 You work full-time overseas over the tax year, without any significant
breaks during the tax year from overseas work, and:
you spend fewer than 91 days in the UK in the tax year,
the number of days in the tax year on which you work for more than
three hours in the UK is less than 31.
Paragraph 1.10 explains how to calculate whether you have worked sufficient
hours overseas to count as full-time work overseas.
1.8 The third automatic overseas test does not apply to you if:
you have a relevant job on board a vehicle, aircraft or ship at any time
in the relevant tax year, and
at least six of the trips you make in that year as part of that job are
cross-border trips that:
begin in the UK
end in the UK, or
begin and end in the UK.
1.9 If you do not meet any of the automatic overseas tests, you should look at
the automatic UK tests. If you meet any of the automatic UK tests you are
resident in the UK for the tax year. If you do not meet any of the automatic UK
tests you will need to consider the sufficient ties test.
For the application of the automatic overseas tests to deceased individuals,
please see Section 4.
Do you work full-time overseas?
1.10 You will be considered to work full-time overseas if you work for sufficient
hours overseas as calculated over the tax year in the case of the third
automatic overseas test, or other relevant period in the case of split year
Cases 1 or 6. To calculate if you work sufficient hours overseas, take the
following steps (for deceased persons follow the steps given at paragraph
4.4):
Step 1
Identify any ‘disregarded days’: these are any days in the tax year, or the
relevant period in the case of split years, on which you work for more than
three hours in the UK, including those days when you also do some work
overseas on the same day.
RDR3 10